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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Claim of rebate/ refund - export consignment was not sealed - ...

Case Laws     Central Excise

July 19, 2016

Claim of rebate/ refund - export consignment was not sealed - ARE-Is, did not have a certification of the Central Excise Officer that the export goods were sealed with Central Excise seal before the Officers. - The ARE-Is also did not bear a declaration of the exporter that the consignment has been packed and sealed in his presence by the seal, indicating that the goods claimed to have been cleared for export, had been cleared from the factory without any sealing - claim was rejected - CGOVT

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